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    <title>2012 (12) TMI 92 - ITAT AHMEDABAD</title>
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    <description>The ITAT upheld the CIT(A)&#039;s decision, dismissing the Revenue&#039;s appeals for multiple Assessment Years. The assessee was found eligible for a deduction under Section 80I of the Income Tax Act, with certain non-eligible incomes excluded from the deduction. The disputes regarding the nature of manufacturing activities, transfer of old machinery, and compliance with ITAT&#039;s directions were resolved in favor of the assessee, affirming their entitlement to the deduction.</description>
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      <description>The ITAT upheld the CIT(A)&#039;s decision, dismissing the Revenue&#039;s appeals for multiple Assessment Years. The assessee was found eligible for a deduction under Section 80I of the Income Tax Act, with certain non-eligible incomes excluded from the deduction. The disputes regarding the nature of manufacturing activities, transfer of old machinery, and compliance with ITAT&#039;s directions were resolved in favor of the assessee, affirming their entitlement to the deduction.</description>
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      <pubDate>Wed, 25 Jan 2012 00:00:00 +0530</pubDate>
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